2021 Rocky Mountain Tax Seminar for Private Foundations Presented by El Pomar Foundation

12th annual

2021 TAX SEMINAR FACULTY

Faculty Chair - Jim K. Hasson, Jr., Hasson Law Group, LLP, Atlanta, Georgia

Jim K. Hasson, Jr.

James K. Hasson, Jr., a graduate of Duke Law School (J.D.) and Duke University (A.B.), is a
partner in the law firm of Hasson Law Group, LLP, in Atlanta, Georgia. He has published
numerous articles and speaks extensively at various conferences around the country, and he has
served as Chair of the faculty of the Rocky Mountain Tax Seminar for Private Foundations since
it was founded. He served from 1987 through 1990 as a member of the Exempt Organization
Advisory Group to the Commissioner of the IRS and served for almost 20 years as an adjunct
professor of law in the graduate tax program at Emory University School of Law. He has served
as chairman of the Exempt Organizations Committee of the Tax Section of ABA and as the Tax
Section liaison to the Exempt Organizations Division of the IRS, and he is a Fellow of the
American College of Tax Counsel. He has been recognized by Chambers USA: America’s
Leading Business Lawyers since 2003 in the area of tax; named to The Best Lawyers in America
since 1987 in the areas of nonprofit/charities law; and selected annually for inclusion in Georgia
Super Lawyers®. He serves as legal counsel for, or as a board member of, multiple foundations
and other tax-exempt organizations.

Faculty Member - Bruce R. Hopkins, Hopkins Law Firm, LLC, Kansas City, Missouri

Bruce R. Hopkins

Bruce R. Hopkins practices with the Bruce R. Hopkins Law Firm, LLC, in Kansas City, Missouri focusing on private foundations and other categories of tax-exempt organizations.  He is the author of The Tax Law of Private Foundations, Fifth Edition, and Donor-Advised Funds: Law and Policy.  He has also authored The Law of Tax-Exempt Organizations, Twelfth Edition; The Tax Law of Charitable Giving, Sixth Edition; A Nonprofit Lawyer (memoir); Beware the Commerciality Doctrine and Other Nonprofit Law Poetry; Nonprofit Law Poetry: The Second Book; and Bruce R. Hopkins’ Nonprofit Law Dictionary.  He writes a monthly newsletter, Bruce R. Hopkins’ Nonprofit Counsel.  He is the Professor from Practice at the University of Kansas School of Law.  He is a graduate of the University of Michigan, received J.D. and LLM (taxation) degrees from the George Washington University National Law Center, and received an S.J.D. degree from the Kansas University Law School.  He is listed in The Best Lawyers in America (charity law) 2007-2021.

Faculty Member - Celia Roady, Morgan Lewis, Washington, D.C.

Celia Roady

Celia Roady counsels tax-exempt organizations on tax and governance issues. Charities, foundations, colleges and universities, museums, and other nonprofits are among her clients. She regularly advises private foundations and public charities on operational and programmatic issues, including the structuring of complex grants, program-related investments, joint ventures and collaboration arrangements. Tax-exempt organizations turn to Celia for advice on issues such as executive compensation, private foundation excise taxes, unrelated business income, corporate sponsorships, lobbying and campaign intervention, and board governance practices. Celia regularly represents tax-exempt organizations in Internal Revenue Service (IRS) audits, as well as seeking IRS rulings and determinations.

Faculty Member - Ruth M. Madrigal, KPMG, LLP, Washington, D.C.

Ruth M. Madrigal

Ruth Madrigal has extensive experience, both within the government and in private practice, advising on a wide variety of legal and tax policy issues affecting charities and other tax-exempt entities.  She is a principal at KPMG LLP and the leader of the Exempt Organizations group in the firm’s Washington National Tax practice. Ruth has more than a decade of private practice experience in law firms, advising a broad range of exempt organizations and their donors, as well as advising corporations and individuals on such areas as charitable giving, social impact activities, and corporate social-responsibility programs.From 2010 to 2016, Madrigal served as an attorney and policy advisor in the Office of Tax Policy at the U.S. Department of the Treasury, where she was responsible for advising the Assistant Secretary of Tax Policy on all tax matters involving tax-exempt organizations and their donors. She was responsible for drafting regulations, administrative guidance, and legislative proposals relating to the tax-exempt sector and charitable giving, as well as representing Treasury at public hearings and meetings with other federal agencies, foreign governments, Members of Congress, and state regulators.

Faculty Member Erik Estrada, 501 Law, Colorado Springs, CO

Erik Estrada

Erik Estrada, El Pomar’s Fellowship Alumni Trustee, currently serves as the Co-Managing Partner for 501 Law, a law firm focused on 501(c)(3)-public charities and -private foundations.  

Prior to 501 Law, Erik served as an executive in-house attorney for Liberty LA Ltd., a John Malone company, where he helped lead the company’s philanthropic initiatives and a Legal Department comprised of 75 attorneys. Before that, he served as General Counsel for the Level 3 Foundation, a 501(c)(3)-public charity; as a senior in-house attorney for Level 3, a Fortune 500 company; and as an attorney for Davis Graham & Stubbs LLP, where he counseled many of the state's largest nonprofits, including Colorado College. Prior to law school, Erik served as the Grants Program Officer for the Boettcher Foundation and as a Program Director & Senior Fellow for El Pomar Foundation.

In 2015, Erik received the 40 Under 40 Award from the Denver Business Journal and the Outstanding Lecturer Award from the University of Colorado, where he teaches various nonprofit courses. As a Professor at the University of Denver College of Law, he wrote Understanding Nonprofit Law and Finance, published by Rowman & Littlefield. In 2002, Erik cycled from San Francisco to Washington, D.C. to raise money and awareness for people with disabilities.

Faculty Member Kimberly Eney, Morgan Lewis & Bockius, LLP

Kimberly Eney

Kimberly Eney, a graduate of Brown University and New York University School of Law, is a partner at Morgan Lewis & Bockius, LLP, where she focuses on representing tax-exempt organizations. Kim spends signi´Čücant time helping private foundations navigate the Chapter 42 excise tax regime applicable to their grant-making, investments, and operations, including the rules on self-dealing, taxable expenditures, excess business holdings, and qualifying distributions. She reviews and advises on complex grant agreements and transactions, and she works with clients on structuring and maintaining impact investing programs, including PRIs and MRIs.

She is the Vice Chair-Law Development for the ABA, Section of Taxation, Exempt Organizations Committee; Member, Board of Advisors, National Center on Philanthropy and the Law; Former Vice Chair, DC Bar, Taxation Community; and a Former Fellow, National Center on Philanthropy and the Law, New York University School of Law.

Faculty Member Jennifer Acuna, KPMG US, Washington DC

Jennifer Acuna

Jennifer Acuña is a Principal in the Federal Legislative and Regulatory Services (FLRS) in KPMG’s Washington National Tax Office. The FLRS practice gives clients immediate notification about breaking developments in tax legislation or federal tax regulations; coordinates the early identification of specific client issues concerning legislation, regulations, rulings, and other administrative pronouncements; helps clients prioritize responses to proposed legislation and regulations; provides insight and advice to clients in anticipation of possible legislative or regulatory changes and the impact of such changes on client tax planning; assists clients in the legislative and regulatory process; and conducts “roundtable” briefings and discussions.

Ms. Acuña joined KPMG in 2019.  Prior to joining KPMG, Ms. Acuña was Chief Tax Counsel and Senior Tax Counsel and Policy Advisor for the U.S. Senate Committee on Finance and Tax Counsel for the Committee on Ways & Means in the U.S. House of Representatives.  Ms. Acuña’s principal responsibilities with the Committees focused on issues involving tax legislation, regulatory matters and international taxation.